Client Assets Valuation

At present, as network technology is developing rapidly, information exchange is highly transparent. More and more information resources are grasped by the customer and the space of choosing bargainers is broadened greatly. Thereupon retaining the customer and enhancing customer loyalty is of greater importance to enterprise's development. Although customer resources are crucial to an enterprise, at present, either in theory or practice circle, few researches and little application have been done in measuring customer resources as a kind of asset. As customer equity is very important to the enterprise's survival and its competence, it requires the enterprise strengthen its management of the customer equity, while value evaluation of customer equity may help the enterprise carry out customer management to the point.Based on the comprehensive reference to the classic theories of accounting, finance and economics, this thesis emphatically discusses the value evaluation of customer equity. The thesis divides into six chapters. The first chapter mainly analyses and introduces domestic and foreign researches on the asset attribute of customer resources, the definition, constitution and value evaluation of customer equity, which provides a theoretic basis for this thesis.The second chapter analyses the nature of customer equity. With comprehensive analyses of existing relevant theory, this chapter firstly determines the asset attribute of customer resources and defines the customer resources which can be regarded as customer equity. Then, it defines and classifies customer equity. After that, the scope of value evaluation in the following chapters is determined.Third chapter clarifies the feasibility and necessity of value evaluation of customer equity, which is one of the thesis's core parts. This chapter thoroughly discusses the necessity and the feasibility of the evaluation of customer equity. The necessity is discussed from two aspects--the conformity function of the enterprise's intrinsic proprietary resources and customer equity influence the enterprise's external environment, while the feasibility is discussed from the aspects of theoretic research and technologic support.